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Distributed Profits Tax (DPT)

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Canada Full Expensing Made Permanent, Capital Investment and Cost Recovery

Full Expensing to Be Made Permanent in Canada

On September 15th, Canada announced that full expensing for machinery, equipment, and patent rights will be made permanent and broadened from around 15 percent to two thirds of business capital investment.

6 min read
Poland Distributed Profits Tax

A Distributed Profits Tax in Poland

The Polish government is considering converting its traditional corporate income tax into a tax on distributed profits. We estimate that this reform would result in greater investment, a larger productive capital stock, and higher economic output in the long run.

29 min read